https://www.taxtmi.com/caselaws?id=446236 CESTAT Allahabad allowed the appeal regarding exemption from Special Additional Duty (SAD) on sample goods cleared from Export Oriented Unit (EOU). The tribunal held that Notification No. 23/2003-CE as amended by Notification No. 22/2006-CE must be interpreted strictly. While sample clearances were not part of taxable turnover under Section 7 of UP VAT Act 2008, they were not specifically classified as "exempt goods" under the VAT Act. The notification's proviso unambiguously referred to exempt goods under VAT Act, which did not apply to samples that were merely excluded from taxable turnover rather than being exempt goods. en-us Fri, 27 Oct 2023 00:00:00 +0530 Wed, 29 Nov 2023 07:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446236 CESTAT Allahabad allowed the appeal regarding exemption from Special Additional Duty (SAD) on sample goods cleared from Export Oriented Unit (EOU). The tribunal held that Notification No. 23/2003-CE as amended by Notification No. 22/2006-CE must be interpreted strictly. While sample clearances were not part of taxable turnover under Section 7 of UP VAT Act 2008, they were not specifically classified as "exempt goods" under the VAT Act. The notification's proviso unambiguously referred to exempt goods under VAT Act, which did not apply to samples that were merely excluded from taxable turnover rather than being exempt goods. Case-Laws Central Excise Fri, 27 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446236